2018 Tax Rate Schedule dule X-Single chedule Z Head of Househ If taxable income is over: If taxable income is over: But not But not The tax is: The tax is: 10% of taxable income $952.50 plus 12% of the excess over $9,525 $4,453.50 plus 22% of the excess over $38,700 $14,089.50 plus 24% of the excess over $82,500 $32.089 50plus 32% of the excess over $157,500 $45,689.50 plus 35% of the excess over $200,000 $150,689.50 plus 37% of the excess over S500,000 over: over: 50 50 $13,600 $51,800 $82,500 $ 157,500 $200,000 $500,000 $9,525 10% of taxable income 9,525 $38,700 $38,700 $82,500 $157,500 $200.000 $500,000 $13,600 $51,800 $82,500 $157,500 $200,000 S500.000 $1,360 plus 12% of the excess over $13,600 $ 5,944 plus 22% of the excess over $51,800 $ 12,698 plus 24% of the excess over $82,500 $30,698 plus 32% of the excess over $157,500 $44,298 plus 35% of the excess over $200,000 $149,298 plus 37% of the excess over S500.000 $82,500 $157.500 $200,000 $500,000 | Schedule Y-1 Married Filing Jointly of Qualifying Widow(er) If taxable income is But not edule Y-2 Married Filing Separately If taxable income is over: But not The tax is The tax is: over: $9,525 $38,700 $82,500 $ 157,500 $200,000 $300,000 $0 10% of taxable income $0 10% of taxable income $ 165,000 $315,000 $400,000 $600,000 $19,050 $19,050 $77,400 77,400 $165,000 $315,000 $400,000 S600,000 $1,905 plus 12% of the excess over $19,050 $8,907 plus 22% of the excess over $77,400 $28,179plus 24% of the excess over $165,000 $64,179 plus 32% of the excess over $315,000 $91,379 plus 35% of the excess over $400,000 $161,379 plus 37% of the excess over S600.000 $9.525 $38,700 $82,500 $157,500 200,000 300,000 $952.50 plus 12% of the excess over $9,525 $4,453.50 plus 22% of the excess over $38,700 $ 14,089.50 plus 24% of the excess over $82,500 $32,089 50plus 32% of the excess over $157,500 $45,689.50 plus 35% of the excess over $200,000 S 80,689.50 plus 37% of the excess over S300.000